2024-003 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals.
Condition
We noted the verification was not done by the due date and the District did not verify the correct amount of
applications.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date.
Cause
The District does not have controls in place to ensure that students who receive a free or reduced meal qualify
for the benefit.
Effect
The District did not verify the correct amount of applications by the required due date.
Repeat Finding
Yes. Prior Audit Finding 2023-004.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-003 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals.
Condition
We noted the verification was not done by the due date and the District did not verify the correct amount of
applications.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date.
Cause
The District does not have controls in place to ensure that students who receive a free or reduced meal qualify
for the benefit.
Effect
The District did not verify the correct amount of applications by the required due date.
Repeat Finding
Yes. Prior Audit Finding 2023-004.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-003 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals.
Condition
We noted the verification was not done by the due date and the District did not verify the correct amount of
applications.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date.
Cause
The District does not have controls in place to ensure that students who receive a free or reduced meal qualify
for the benefit.
Effect
The District did not verify the correct amount of applications by the required due date.
Repeat Finding
Yes. Prior Audit Finding 2023-004.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-003 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals.
Condition
We noted the verification was not done by the due date and the District did not verify the correct amount of
applications.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date.
Cause
The District does not have controls in place to ensure that students who receive a free or reduced meal qualify
for the benefit.
Effect
The District did not verify the correct amount of applications by the required due date.
Repeat Finding
Yes. Prior Audit Finding 2023-004.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-004 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster
program may be established by the submission of an annual application or statement which furnishes such
information as family income and family size. Local education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
We requested a complete listing of students who received a free/reduced meal based off either an application
submitted or being direct certified in FY24. However, the district was not able to provide such a listing due to
employee turnover. We analytically compared 1 month of reimbursements of free meals to those students who
should receive a free meal and we noted that we only have applications/direct certifications to support
approximately 33% of the free meals served.
Questioned Costs
None
Context
The eligibility test was not able to be performed due to the District not having a complete listing of students who
received a free or reduced meal in FY24.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
There is an increased risk of students receiving a benefit that they may not have been eligible for.
Repeat Finding
Yes. Prior Audit Finding 2023-005.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-004 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster
program may be established by the submission of an annual application or statement which furnishes such
information as family income and family size. Local education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
We requested a complete listing of students who received a free/reduced meal based off either an application
submitted or being direct certified in FY24. However, the district was not able to provide such a listing due to
employee turnover. We analytically compared 1 month of reimbursements of free meals to those students who
should receive a free meal and we noted that we only have applications/direct certifications to support
approximately 33% of the free meals served.
Questioned Costs
None
Context
The eligibility test was not able to be performed due to the District not having a complete listing of students who
received a free or reduced meal in FY24.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
There is an increased risk of students receiving a benefit that they may not have been eligible for.
Repeat Finding
Yes. Prior Audit Finding 2023-005.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-004 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster
program may be established by the submission of an annual application or statement which furnishes such
information as family income and family size. Local education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
We requested a complete listing of students who received a free/reduced meal based off either an application
submitted or being direct certified in FY24. However, the district was not able to provide such a listing due to
employee turnover. We analytically compared 1 month of reimbursements of free meals to those students who
should receive a free meal and we noted that we only have applications/direct certifications to support
approximately 33% of the free meals served.
Questioned Costs
None
Context
The eligibility test was not able to be performed due to the District not having a complete listing of students who
received a free or reduced meal in FY24.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
There is an increased risk of students receiving a benefit that they may not have been eligible for.
Repeat Finding
Yes. Prior Audit Finding 2023-005.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-004 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster
program may be established by the submission of an annual application or statement which furnishes such
information as family income and family size. Local education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
We requested a complete listing of students who received a free/reduced meal based off either an application
submitted or being direct certified in FY24. However, the district was not able to provide such a listing due to
employee turnover. We analytically compared 1 month of reimbursements of free meals to those students who
should receive a free meal and we noted that we only have applications/direct certifications to support
approximately 33% of the free meals served.
Questioned Costs
None
Context
The eligibility test was not able to be performed due to the District not having a complete listing of students who
received a free or reduced meal in FY24.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
There is an increased risk of students receiving a benefit that they may not have been eligible for.
Repeat Finding
Yes. Prior Audit Finding 2023-005.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-005 FINDING
Federal Program
Education Stabilization Fund (AL 84.425)
Special Tests- Wage Requirements
Criteria
Per Uniform Guidance, “All laborers and mechanics employed by contractors or subcontractors to work on
construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less
than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL)
(40 USC 3141–3144, 3146, and 3147.)”
Condition
During review of the program expenditures, the District had several transactions that required them to obtain
certified payrolls from contractors and we noted this was missed.
Questioned Costs
None
Context
During testing, we noted that the district paid one contractor $54,200 for demo and the re-construction of a
sidewalk. We also noted that the district paid another contractor $15,855 for a new partition between 2 rooms,
from which, $11,550 of this was for labor.
Cause
The District does not have controls in place to ensure that wage rate requirements are being followed.
Effect
Payments to contracted employees may not be in compliance with wage rate requirements.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all transactions that qualify for wage rate
requirements are identified to ensure compliance.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-005 FINDING
Federal Program
Education Stabilization Fund (AL 84.425)
Special Tests- Wage Requirements
Criteria
Per Uniform Guidance, “All laborers and mechanics employed by contractors or subcontractors to work on
construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less
than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL)
(40 USC 3141–3144, 3146, and 3147.)”
Condition
During review of the program expenditures, the District had several transactions that required them to obtain
certified payrolls from contractors and we noted this was missed.
Questioned Costs
None
Context
During testing, we noted that the district paid one contractor $54,200 for demo and the re-construction of a
sidewalk. We also noted that the district paid another contractor $15,855 for a new partition between 2 rooms,
from which, $11,550 of this was for labor.
Cause
The District does not have controls in place to ensure that wage rate requirements are being followed.
Effect
Payments to contracted employees may not be in compliance with wage rate requirements.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all transactions that qualify for wage rate
requirements are identified to ensure compliance.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-003 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals.
Condition
We noted the verification was not done by the due date and the District did not verify the correct amount of
applications.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date.
Cause
The District does not have controls in place to ensure that students who receive a free or reduced meal qualify
for the benefit.
Effect
The District did not verify the correct amount of applications by the required due date.
Repeat Finding
Yes. Prior Audit Finding 2023-004.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-003 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals.
Condition
We noted the verification was not done by the due date and the District did not verify the correct amount of
applications.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date.
Cause
The District does not have controls in place to ensure that students who receive a free or reduced meal qualify
for the benefit.
Effect
The District did not verify the correct amount of applications by the required due date.
Repeat Finding
Yes. Prior Audit Finding 2023-004.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-003 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals.
Condition
We noted the verification was not done by the due date and the District did not verify the correct amount of
applications.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date.
Cause
The District does not have controls in place to ensure that students who receive a free or reduced meal qualify
for the benefit.
Effect
The District did not verify the correct amount of applications by the required due date.
Repeat Finding
Yes. Prior Audit Finding 2023-004.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-003 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals.
Condition
We noted the verification was not done by the due date and the District did not verify the correct amount of
applications.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date.
Cause
The District does not have controls in place to ensure that students who receive a free or reduced meal qualify
for the benefit.
Effect
The District did not verify the correct amount of applications by the required due date.
Repeat Finding
Yes. Prior Audit Finding 2023-004.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-004 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster
program may be established by the submission of an annual application or statement which furnishes such
information as family income and family size. Local education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
We requested a complete listing of students who received a free/reduced meal based off either an application
submitted or being direct certified in FY24. However, the district was not able to provide such a listing due to
employee turnover. We analytically compared 1 month of reimbursements of free meals to those students who
should receive a free meal and we noted that we only have applications/direct certifications to support
approximately 33% of the free meals served.
Questioned Costs
None
Context
The eligibility test was not able to be performed due to the District not having a complete listing of students who
received a free or reduced meal in FY24.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
There is an increased risk of students receiving a benefit that they may not have been eligible for.
Repeat Finding
Yes. Prior Audit Finding 2023-005.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-004 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster
program may be established by the submission of an annual application or statement which furnishes such
information as family income and family size. Local education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
We requested a complete listing of students who received a free/reduced meal based off either an application
submitted or being direct certified in FY24. However, the district was not able to provide such a listing due to
employee turnover. We analytically compared 1 month of reimbursements of free meals to those students who
should receive a free meal and we noted that we only have applications/direct certifications to support
approximately 33% of the free meals served.
Questioned Costs
None
Context
The eligibility test was not able to be performed due to the District not having a complete listing of students who
received a free or reduced meal in FY24.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
There is an increased risk of students receiving a benefit that they may not have been eligible for.
Repeat Finding
Yes. Prior Audit Finding 2023-005.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-004 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster
program may be established by the submission of an annual application or statement which furnishes such
information as family income and family size. Local education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
We requested a complete listing of students who received a free/reduced meal based off either an application
submitted or being direct certified in FY24. However, the district was not able to provide such a listing due to
employee turnover. We analytically compared 1 month of reimbursements of free meals to those students who
should receive a free meal and we noted that we only have applications/direct certifications to support
approximately 33% of the free meals served.
Questioned Costs
None
Context
The eligibility test was not able to be performed due to the District not having a complete listing of students who
received a free or reduced meal in FY24.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
There is an increased risk of students receiving a benefit that they may not have been eligible for.
Repeat Finding
Yes. Prior Audit Finding 2023-005.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-004 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster
program may be established by the submission of an annual application or statement which furnishes such
information as family income and family size. Local education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
We requested a complete listing of students who received a free/reduced meal based off either an application
submitted or being direct certified in FY24. However, the district was not able to provide such a listing due to
employee turnover. We analytically compared 1 month of reimbursements of free meals to those students who
should receive a free meal and we noted that we only have applications/direct certifications to support
approximately 33% of the free meals served.
Questioned Costs
None
Context
The eligibility test was not able to be performed due to the District not having a complete listing of students who
received a free or reduced meal in FY24.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
There is an increased risk of students receiving a benefit that they may not have been eligible for.
Repeat Finding
Yes. Prior Audit Finding 2023-005.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-005 FINDING
Federal Program
Education Stabilization Fund (AL 84.425)
Special Tests- Wage Requirements
Criteria
Per Uniform Guidance, “All laborers and mechanics employed by contractors or subcontractors to work on
construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less
than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL)
(40 USC 3141–3144, 3146, and 3147.)”
Condition
During review of the program expenditures, the District had several transactions that required them to obtain
certified payrolls from contractors and we noted this was missed.
Questioned Costs
None
Context
During testing, we noted that the district paid one contractor $54,200 for demo and the re-construction of a
sidewalk. We also noted that the district paid another contractor $15,855 for a new partition between 2 rooms,
from which, $11,550 of this was for labor.
Cause
The District does not have controls in place to ensure that wage rate requirements are being followed.
Effect
Payments to contracted employees may not be in compliance with wage rate requirements.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all transactions that qualify for wage rate
requirements are identified to ensure compliance.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
2024-005 FINDING
Federal Program
Education Stabilization Fund (AL 84.425)
Special Tests- Wage Requirements
Criteria
Per Uniform Guidance, “All laborers and mechanics employed by contractors or subcontractors to work on
construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less
than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL)
(40 USC 3141–3144, 3146, and 3147.)”
Condition
During review of the program expenditures, the District had several transactions that required them to obtain
certified payrolls from contractors and we noted this was missed.
Questioned Costs
None
Context
During testing, we noted that the district paid one contractor $54,200 for demo and the re-construction of a
sidewalk. We also noted that the district paid another contractor $15,855 for a new partition between 2 rooms,
from which, $11,550 of this was for labor.
Cause
The District does not have controls in place to ensure that wage rate requirements are being followed.
Effect
Payments to contracted employees may not be in compliance with wage rate requirements.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all transactions that qualify for wage rate
requirements are identified to ensure compliance.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.